Revenue eBrief No. 101/21
14 May 2021
A new Tax and Duty manual - Part 18-01-05a - provides guidance on the implementation of ePSWT, which will happen from 1 July 2021. The guidance addresses queries arising from accountable and specified persons, and their representatives, about the planned changes.
Revenue wrote to accountable persons and specified persons about ePSWT and the planned changes in March and May 2021, respectively.